IRRV Newsletter 1st July 2024 to 7th July 2024

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Case Law


June 2024

Case Notes

Judicial Review of Magistrates’ Court Decisions Refused

Lake v Lancaster Magistrates’ Court and Lancaster City Council (King’s Bench Division) (2 November 2023) 

Previous Determination not Proved

LW v Moore (Listing Officer) (Valuation Tribunal for England) (17 April 2023) 

Self-Catering Short Period Holiday Lets Held Rateable

Keating v Valuation Officer (Valuation Tribunal for Wales) (15 February 2024) 

Settlement Evidence Preferred to Actual Passing Rent

I W Group Services Ltd. v Ricketts (Valuation Officer) (19 July 2022) 


Agricultural Co-Operative’s Property Not Exempt from Rates

Clynderwen & Cardiganshire Farmers Ltd. v Valuation Officer (Valuation Tribunal for Wales) (12 September 2023) 

Agricultural Exemption Refused

Law Kam Sheung Dennis v Commissioner for Rating and Valuation (Lands Tribunal for Hong Kong) (29 September 2023) 

Land Valuation

No Pre-Conditions for Access to Pipeline

Mainline Pipelines Ltd. v Phillips and Phillips (High Court of Justice, Business and Property Courts) (23 August 2023) 

Restrictive Covenants Modified to Permit Existing Development

Housing Solutions v Smith (Upper Tribunal: Lands Chamber) (27 January 2023) 


All communications relating to Rating and Valuation Reporter (including how you can subscribe to the publication) should be sent to the Editor, Rating and Valuation Reporter, 180 Fleet Street, London, EC4A 2HG or E-Mail at  

The Institute does hold a library of local taxation case law dating back to when the Institute was established in 1882. All enquiries should be addressed to the Chief Executive at  


Non-Domestic Rate: Agricultural Exemption

The judgement in Fridays Ltd. v Dawn Bunyan (Valuation Officer) (Upper Tribunal: Lands Chamber) (31 May 2024) can be found at

Non-Domestic Rate: Material Change of Circumstances

The judgement in Barclays Bank PLC and Poundland Ltd v Joanne Moore (Valuation Officer) (Valuation Tribunal for England) (29 May 2024) can be found at

Council Tax: House in Multiple Occupation

The judgement in R v (on the application of Howard Gardens Manco Ltd.) v Lucy Formella-Osborne (Listing Officer) and Cardiff City Council (14 May 2024) can be found at


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